Acorah Software Products - Accounts Production 16.6.950 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 07942921 Mr Edward Hugh Little iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07942921 2024-02-29 07942921 2025-02-28 07942921 2024-03-01 2025-02-28 07942921 frs-core:CurrentFinancialInstruments 2025-02-28 07942921 frs-core:ComputerEquipment 2025-02-28 07942921 frs-core:ComputerEquipment 2024-03-01 2025-02-28 07942921 frs-core:ComputerEquipment 2024-02-29 07942921 frs-core:FurnitureFittings 2025-02-28 07942921 frs-core:FurnitureFittings 2024-03-01 2025-02-28 07942921 frs-core:FurnitureFittings 2024-02-29 07942921 frs-core:PlantMachinery 2025-02-28 07942921 frs-core:PlantMachinery 2024-03-01 2025-02-28 07942921 frs-core:PlantMachinery 2024-02-29 07942921 frs-core:ShareCapital 2025-02-28 07942921 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 07942921 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 07942921 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 07942921 frs-bus:SmallEntities 2024-03-01 2025-02-28 07942921 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 07942921 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 07942921 frs-bus:Director1 2024-03-01 2025-02-28 07942921 frs-core:CurrentFinancialInstruments 1 2025-02-28 07942921 frs-countries:EnglandWales 2024-03-01 2025-02-28 07942921 2023-02-28 07942921 2024-02-29 07942921 2023-03-01 2024-02-29 07942921 frs-core:CurrentFinancialInstruments 2024-02-29 07942921 frs-core:ShareCapital 2024-02-29 07942921 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29 07942921 frs-core:CurrentFinancialInstruments 1 2024-02-29
Registered number: 07942921
Dragon Bench Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 07942921
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 483 659
483 659
CURRENT ASSETS
Stocks 5 29,845 28,604
Debtors 6 675 575
Cash at bank and in hand 477 521
30,997 29,700
Creditors: Amounts Falling Due Within One Year 7 (152,048 ) (141,582 )
NET CURRENT ASSETS (LIABILITIES) (121,051 ) (111,882 )
TOTAL ASSETS LESS CURRENT LIABILITIES (120,568 ) (111,223 )
NET LIABILITIES (120,568 ) (111,223 )
CAPITAL AND RESERVES
Called up share capital 8 2 2
Profit and Loss Account (120,570 ) (111,225 )
SHAREHOLDERS' FUNDS (120,568) (111,223)
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Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Edward Hugh Little
Director
19/11/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dragon Bench Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07942921 . The registered office is 1 Peach Street, Wokingham, RG40 1XJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
Fixtures & Fittings 20% Straight Line
Computer Equipment 20% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2024 1,576 732 879 3,187
As at 28 February 2025 1,576 732 879 3,187
Depreciation
As at 1 March 2024 1,576 732 220 2,528
Provided during the period - - 176 176
As at 28 February 2025 1,576 732 396 2,704
...CONTINUED
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Net Book Value
As at 28 February 2025 - - 483 483
As at 1 March 2024 - - 659 659
5. Stocks
2025 2024
£ £
Finished goods 29,845 28,604
6. Debtors
2025 2024
£ £
Due within one year
Rent deposit 575 575
VAT 100 -
675 575
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Bank loans and overdrafts 11,215 13,040
PAYE Control - 79
VAT - 792
Accruals 400 400
Director's loan account 140,433 127,271
152,048 141,582
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 2 2
9. Related Party Transactions
An interest free loan was made to the company by the director. The amount owed at the year end was £140,433 (2024 - £127,271). 
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